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IFRS Disclosure Checklist 2007 (updated September 2007)
The 'IFRS Disclosure checklist' is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements. It has been updated to outline the disclosures required by all IFRS standards and interpretations issued up to September 2007. It includes new sections on IFRS 8 and IAS 1 Revised.
Tylko angielska wersja językowa.
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IFRS 3 (Revised): Impact on earnings
This 20-page guide is aimed at finance directors, financial controllers and deal-makers. It provides the background to the standard, the impact on the financial statements and controls, key questions and answers and summary differences with US GAAP.
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Illustrative consolidated corporate financial statements 2007
The financial statements of a fictional company have been updated to illustrate the disclosure and presentation required for financial years beginning on or after 1 January 2007. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.
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IFRS Measurement checklist 2006
The Measurement checklist is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It has been updated to include the requirements of all IASB standards and interpretations issued up to September 2006.
(3066 KB).
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Ilustrative Corporate Consolidated Financial Statements 2006 for banks
These updated financial statements of a fictional bank illustrate the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2006. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.
(797 KB).
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Illustrative financial statements 2006 - investment funds
These updated financial statements of a fictional investment fund illustrate the disclosure and presentation required by IFRSs applicable to financial years beginning on or after 1 January 2006. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable. We have attempted to create a realistic set of financial statements for an investment fund. Certain types of transaction have not been included, as they are not relevant to the Fund’s operations. Appendices contain disclosures for some additional items and transactions, including available-for-sale securities and unlisted equity securities.
(436 KB).
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Ilustrative Corporate Consolidated Financial Statements 2006
The financial statements of a fictional company have been updated to illustrate the disclosure and presentation required by all IFRSs published up to September 2006. The company is an existing preparer of IFRS financial statements; IFRS 1 is not applicable.
(961 kB)
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IFRS Disclosure Checklist September 2006
The Disclosure checklist is designed to facilitate the collection and review of disclosures for each component of the IFRS financial statements. It has been updated to outline the disclosures required by all IFRS standards and interpretations issued up to September 2006. It also includes a new section on IFRS 7 disclosures.
(776 kB)
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IFRS Measurement checklist 2006
The Measurement checklist is designed to assist entities in assessing the appropriateness of policies set out in their corporate accounting manuals. It has been updated to include the requirements of all IASB standards and interpretations issued up to September 2006.
(3067 kB)
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Similarities & differences - Comparison of IFRS and US GAAP
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP most commonly found in practice. It is an update of the October 2004 edition and takes into account all pronouncements issued under IFRS and US GAAP up to August 2006.
(3000 KB). |
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IFRS - Impact of improvements, amendments and new standards for continuing users of IFRS
This publication assesses the impact of the recent changes in IFRS that are relevant to existing preparers of IFRS financial statements. It incorporates the Improvements Project (changes to existing IASs), the amendments to IAS 32 and IAS 39, and the new IFRSs 2-5. All of the changes will affect companies reporting under IFRS in 2005.
(159 KB). |
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IAS 39 - Achieving hedge accounting in practice
Hedge accounting is regarded as one of the most complex aspects of IAS 39. This publication answers the questions that we are asked most often by companies applying the standard, and illustrates how to achieve hedge accounting for a range of hedging strategies commonly used in practice.
(749 KB). |
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Financial reporting in hyperinflationary economies - Understanding IAS 29
This publication provides an overview of the concepts of the standard, descriptions of the necessary procedures and a detailed illustrative example. It has been updated as of December 2005 to reflect the changes that have arisen as a result of the release of IFRIC 7 and other changes to IFRS.
(350 KB). |
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Financial instruments under IFRS
This publication provides a summary of revised IAS 32 'Financial Instruments: Presentation' and revised IAS 39 'Financial Instruments: Recognition and Measurement', issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 'Financial Instruments: Disclosures', issued by the IASB in August 2005 and other amendments made to the revised standards.
(663 KB). |
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Acquisitions - Accounting and transparency under IFRS 3
This publication provides an overview of the changes, and the potential impact on acquisition strategy. The changes affect all stages of the acquisition process - from planning to post-deal results.
(322 KB). |
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IFRS Pocket Guide 2006
The IFRS pocket guide has been updated to reflect changes made to IFRS standards and interpretations up to September 2006. This publication is a useful 'give-away' at client events. It has proved very popular over the years as a quick-reference guide of definitions of terms and disclosure and measurement requirements for a variety of audiences, including finance directors, financial controllers and other members of the finance team, as well as broader management, actuaries, lawyers, merchant bankers and analysts.
(413 kB)
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IFRS in Action: What do Retail & Consumer Board Members Need to Know?
The publication is designed to give board members a clear overview of the potential impact of the decisions they will make following the transition to IFRS.
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International Financial Reporting Standards. Illustrative Corporate Consolidated Financial Statements 2005
The financial statements of a fictional company - an existing IFRS preparer - have been updated to illustrate the disclosure and presentation required by all IFRSs published up to and including October 2005.
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Similarities and Differences - A comparison of IFRS and US GAAP, February 2006
This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP. It is an update of the October 2004 edition and takes into account all pronouncements issued under IFRS and US GAAP up to 31 October 2005.
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IFRS - The European investors' view
Information provided in accordance with International Financial Reporting Standards (IFRS) is already influencing the investment decisions of more than half of fund managers in Europe, according to a ground-breaking report.
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A step towards Basel II and Solvency II implementation
The 18th in a series of papers dedicated to discussing International Financial Reporting Standards (IFRS) and their impact on financial services institutions and the users of their accounts.
(231 KB)
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IFRS: Issues and Solutions for the Pharmaceutical Industry, Part 2
Volume One of IFRS Issues and Solutions for the Pharmaceutical Industry generated significant discussion and debate. With pharmaceutical companies applying IFRS for the first time or applying the changes to IFRS in 2005, further questions have emerged.
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Measurement Checklist 2005
Measurement Checklist has been updated to include all standards and interpretations released by the IASB and IFRIC up to and including September 2005.
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IFRS and Basel II - Similarities and Differences
The publication presents possible similarities and differences between IFRS and Basel II. Our goal is to help you familiarise yourselves with the subject and to make decisions while coordinating project activities which cover both subjects.
(140 kB)
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